Radiocommunications (Receiver Licence Tax) Regulations (Amendment) 1993 No. 163
EXPLANATORY STATEMENT STATUTORY RULES 1993 No. 163
Issued by the authority of the Minister for Communications Radiocommunications (Receiver Licence Tax) Act 1983 Radiocommunications (Receiver Licence Tax) Regulations (Amendment)
The Radiocommunications (Receiver Licence Tax) Act 1983 (the Act) with its associated regulations is part of the regime by which the Government imposes a tax on Radiocommunications Receivers. Section 6 of the Act imposes a tax on the grant of a receiver licence and Section 7 of the Act provides that the amount of tax is the amount which is prescribed in the Radiocommunications (Receiver Licence Tax) Regulations. Another part of the regime is the Radiocommunications (Licensing and General) Regulations which contain definitions of the types of receivers to be taxed.
Section 9 of the Act provides that the Governor-General may make regulations for the purposes of section 7 of the Act. It also provides that different amounts of tax may be prescribed in respect of receiver licences included in different classes of receiver licences or in respect of persons included in different classes of persons, or both.
As part of the spectrum management reform established in the Radiocommunications Act 1992 the government established the Spectrum Management Agency (the SMA) which will come into operation on 1 July 1993. The SMA will continue to derive revenue by recovering receiver tax, but rather than prescribing the amount of receiver tax in regulations the SMA may set determinations of the amount of receiver tax.
The Radiocommunications (Receiver Licence Tax) Amendment Act 1992 (the 1992 Act) commences on 1 July 1993. Subsection 7(1) of the 1992 Act repeals section 7 of the Radiocommunications (Receiver Licence Tax) Act 1983 and substitutes a new Section 7 that provides for the amount of tax in respect of the issue of a receiver licence to be the amount determined by the SMA. Subsection 7(2) of the 1992 Act provides that until the SMA makes a determination under section 7 of the Radiocommunications (Receiver Licence Tax) Act 1983, as amended by the 1992 Act, the regulations made under section 9 that were in force immediately before the commencement of the 1992 Act continue in force as if they were determinations made by the SMA.
The purpose of the regulations is to insert a new definition and to clearly refer to the version of the Radiocommunications (Licensing and General) Regulations which was in force on 30 June 1993. Thus linking the SMA determination on 1 July 1993 to the receiver licence tax regime in place on 30 June 1993 which provides the framework whereby the SMA may continue the imposition of receiver tax, currently imposed in
the Radiocommunications (Receiver Licence Tax) Regulations and the Radiocommunications (Licensing and General) Regulations.
Overview
The Radiocommunications (Receiver Licence Tax) Regulations (Amendment) 1993 No. 163, issued under the authority of the Minister for Communications, amends the Radiocommunications (Receiver Licence Tax) Regulations 1983 to align with the introduction of the Spectrum Management Agency (SMA) by the Radiocommunications (Receiver Licence Tax) Amendment Act 1992. The primary objective of this legislation is to facilitate the transition of tax imposition from the government to the SMA, ensuring a smooth continuation of the receiver licence tax regime. By establishing the SMA, the government sought to streamline spectrum management, and the amendment allows the SMA to set determinations for receiver tax, replacing the previous regulatory method of tax prescription. This change not only reflects the new management structure but also ensures that the tax framework remains effective and relevant as the SMA assumes its responsibilities on 1 July 1993.
Scope and Application
The Radiocommunications (Receiver Licence Tax) Act 1983, as amended by the Radiocommunications (Receiver Licence Tax) Amendment Act 1992, applies to all entities that require a receiver licence for radiocommunications activities within Australia. The Act imposes a tax on the grant of such licences and specifies that the amount of tax is determined by the Spectrum Management Agency (SMA) following the establishment of the SMA on 1 July 1993. The Act extends to the whole of Australia, including Commonwealth, state, and territory jurisdictions. While the Act itself does not explicitly state exclusions or thresholds, the Radiocommunications (Licensing and General) Regulations define the types of receivers subject to the tax and may include exemptions or classifications. The Act also allows for the imposition of different tax amounts for different classes of licences or persons through regulations, which are now determinations made by the SMA. The regulations amended by these rules ensure continuity in the tax regime from 30 June 1993 by linking the SMA's determinations to the existing tax framework.
Key Provisions
The Radiocommunications (Receiver Licence Tax) Regulations (Amendment) 1993 No. 163 amends the Radiocommunications (Receiver Licence Tax) Regulations, which are part of the legislative regime governing the tax imposed on radiocommunications receivers in Australia. Section 6 of the Radiocommunications (Receiver Licence Tax) Act 1983 imposes a tax on the grant of a receiver licence, and the amount of this tax is prescribed by the Radiocommunications (Receiver Licence Tax) Regulations, as stated in Section 7 of the Act. The 1993 Regulations are designed to align with the new framework introduced by the Radiocommunications (Receiver Licence Tax) Amendment Act 1992, which established the Spectrum Management Agency (SMA) to manage the tax.
The new regulations introduce a specific definition and update references to ensure that the SMA can continue to impose the receiver tax under the new regime. This amendment is crucial as it allows the SMA, which comes into operation on 1 July 1993, to set determinations of the amount of receiver tax instead of the government prescribing these amounts in regulations. Until the SMA makes its first determination, the existing regulations will remain in force. The regulations also ensure that the SMA’s authority to impose tax is consistent with the existing receiver licence tax regime in place prior to the commencement of the 1992 Act.
The Radiocommunications (Receiver Licence Tax) Regulations (Amendment) 1993 impose several obligations on the parties involved. The SMA must ensure that the determinations it makes for the amount of tax are consistent with the existing framework and definitions set out in the Radiocommunications (Licensing and General) Regulations. Any changes to the tax amount must be communicated effectively to ensure compliance among licensees. Additionally, licensees must continue to pay the tax as determined by the SMA, and the SMA must ensure that the tax amounts are accurately reflected in the licensing process.
Failure to comply with the provisions of the Radiocommunications (Receiver Licence Tax) Act 1983 and the associated regulations can result in various penalties. While the specific penalties are not detailed in the explanatory statement, under the original Act, non-payment of the receiver licence tax could lead to civil or criminal penalties, including fines. The exact penalties would be determined based on the severity and frequency of the breach. The 1992 Amendment Act and the 1993 Regulations aim to streamline the process while maintaining the integrity of the tax regime, ensuring that any breaches are handled according to the legal provisions in place.